Omission or understatement of income or profits 漏報或少報入息或利潤
Understatement of income 少報入息
For cases involving late filing of returns with no omission or understatement of income profit detected after field audit or investigation , the penalty policy under parts e to g is to be applied 9 .若實地審核或調(diào)查結(jié)果發(fā)現(xiàn)個案只涉及遲交報稅表但不涉及漏報或少報入息利潤,稅局會采用以下e至g部分的罰款政策。
As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both 由于第82a條沒有區(qū)分少報入息及遲交報稅表等違例事項,因此兩者都可被判罰相等于少徵收稅款三倍的款額。
As section 82a makes no distinction between , among other things , transgression for understatement of income and late filing of return , the exposure to treble the amount of tax undercharged is applicable to both 由于第82a條沒有區(qū)分少報入息及遲交報稅表等違例事項,因此兩者都可被判罰相等于少徵收稅款三倍的款額。